https://www.taxtmi.com/caselaws?id=53981 The Tribunal found that despite the appellants paying the duty and interest before the show cause notice, a penalty was justified as the duty was not paid on the specified due date. The Tribunal referenced a Supreme Court decision supporting this stance. The appellants' argument that no penalty should apply if duty is paid before the notice was rejected as the duty payment was prompted by Departmental officers, not voluntary. The Tribunal imposed a reduced penalty of Rs. 1,20,000 for contravening Central Excise Rules. en-us Tue, 08 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53981 The Tribunal found that despite the appellants paying the duty and interest before the show cause notice, a penalty was justified as the duty was not paid on the specified due date. The Tribunal referenced a Supreme Court decision supporting this stance. The appellants' argument that no penalty should apply if duty is paid before the notice was rejected as the duty payment was prompted by Departmental officers, not voluntary. The Tribunal imposed a reduced penalty of Rs. 1,20,000 for contravening Central Excise Rules. Case-Laws Central Excise Tue, 08 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53981